Reasons to file an amended return
• An IRS audit (or other state audit) resulted in a change to your original return that affects your Oregon return.
• You amended your federal (or other state) return and the changes you made affect your Oregon return.
• You made an election on federal Form 4684, Casualties and Thefts, to carry back a casualty loss resulting from a federally-declared disaster.
• You have a net operating loss (NOL) from a loss year before 2018 to carry back, or a farming NOL from a loss year after 2017 to carry back, so you need to amend your return for the carryback year.
• You need to correct the income or deductions you originally reported.
You will need the following items:
• The tax form and instruction booklet for the year that you are amending. This will usually be the same form type as your original return, unless you filed the incorrect form for your residency status. Use the correct form type to amend.
• A copy of the Oregon tax return that you originally filed for the year being amended; this will provide the guidance needed for completing your amended return.
• A copy of any previously amended returns you filed for the year being amended.
• A copy of all notices from us, another state, or the IRS for the tax year being amended. Follow these steps to amend your return: 1. Read through these instructions before filling out your form. 2. Mark the “Amended” box on the return. 3. If we sent you a notice with corrections to your return, use the figures from that notice when amending your return. 4. Use the worksheet for amended returns in the instruction booklet. Fill out the entire worksheet using the corrected information. Note: You can elect to donate your amended refund to a charitable checkoff or political party or deposit your amended refund to an Oregon 529 College Savings Network account, but you can’t reduce your original election. 5. Enter the total amount of overpaid tax for the year being amended that you would like to apply to an open estimated tax account, plus any refund amount that you already asked us to apply to an open estimated tax account. For more information about applying refunds to open estimated tax accounts, see “Application of refund“ in “Payments and refunds.“
How long do I have to file for a refund? In most cases, you must file for a refund within three years from the due date of your original return, or the date you filed your original return, whichever is later. For more information about time limits for filing a return to claim a refund, see “Oregon statute of limitations on refunds.”